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2019 (9) TMI 1393 - AT - Service TaxLegality of issuance of SCN - Section 73 of the Finance Act - Case of appellant is that the service tax amount, having been deposited by the appellant alongwith deposit of interest before the issuance of the show cause notice - HELD THAT:- The appellant is not disputing the confirmation of service tax which already stands deposited by them alongwith deposit of interest - In such a scenario, we fully agree with the appellant that there was no need to issue the show cause notice and the entire proceedings were deemed to have been concluded in terms of the provisions of Section 73. Appeal allowed in part.
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